Criteria Governing Preparation of Affiliation Reports, Consolidated Business Reports and Consolidated Financial Statements of Affiliated Enterprises Article 1
These Criteria are adopted pursuant to paragraph 3 of Article 369-12 of the Company Law ("the Law").
中文原文 關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則第1條
本準則依公司法（以下簡稱本法）第三百六十九條之十二第三項規定訂定之。